Section 15(2) in The Goa Tax on Entry of Goods Act, 2000
(2)The amount of security payable under sub-section (1), for any year shall not exceed an amount equivalent to one-half of the tax anticipated to be payable by the dealer for that year:Provided that the assessing authority shall have power to demand at any time additional security if such authority has reason to believe that the security fixed was too low.
